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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9911-D. Sales and use tax refund

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Application.--Beginning July 1, 2017, an owner or operator or qualified tenant of a computer data center certified under this article may apply for a tax refund of taxes paid under Article II   1 upon the sale at retail or use of computer data center equipment for installation in a computer data center, purchased by:

(1) An owner or operator of a computer data center certified under this article.

(2) A qualified tenant certified under this article.

(b) Applicability.--Taxes paid under Article II during the qualification period shall be eligible for a refund under this article.

(c) Exclusions.--The following do not qualify for a tax refund:

(1) Computer data center equipment used by the computer data center to:

(i) generate electricity for resale purposes to a power utility, except for sales incidental to the primary sale to computer data centers and which qualify under subparagraph (ii);  or

(ii) generate, provide or sell more than 5% of its electricity outside of the computer data center.

(2) (Reserved).

1  72 P.S. § 7201 et seq.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9911-D. Sales and use tax refund - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-9911-d/

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